Summary of 31 cases of registration fee exemption in 2021 in Vietnam

Registration tax or registration fee is a fee that property owners must declare and pay to the tax authorities before putting the property into use. Below is a summary of 31 cases of registration fee exemption in 2021 in Vietnam according to current law.

Tổng hợp 31 trường hợp được miễn lệ phí trước bạ năm 2021

Specifically, according to Article 9 of the Decree No. 140/2016/NĐ-CP of the Vietnam’s Government on registration fee, the following 31 cases are exempted from registration fee:

1. Real property at which diplomatic missions, consular offices, representative agencies of United Nations’ international organizations or residence of heads thereof is located.

2. Property (excluding real property) of the following foreign entities:

- Diplomatic missions, consular offices and representative agencies of United Nations’ international organizations.

- Diplomatic officials, consular officials, administrative and technical coordinators of diplomatic missions and consular offices, members of representative agencies of United Nations’ international organizations, and their family members who do not hold Vietnamese citizenship or permanent residency but have a diplomatic or official identity card issued by Vietnam Ministry of Foreign Affairs.

- Foreign entities not defined in the 2 above cases of this Section but exempted from or uncharged with registration fee according to international agreements to which the Socialist Republic of Vietnam is a signatory.

3. Land allotted or leased by the government for the following purposes:

- Public matters as per the legislation on land.

- Exploration and extraction of minerals or science research as licensed or endorsed by competent government authorities.

- Investment and construction of infrastructure (whether inside or outside industrial zones or export processing zones), investment and construction of housing for sale. The said entities shall be subject to paying the fee for registration of ownership or right of use of the land allotted by or rented from the government for their own use or for re-leasing of such land.

* Entities shall be exempted from the fee for registration of a property purchased for continuous investment in infrastructure or of housing for sale.

* Entities shall be subject to paying the fee for registration of ownership or right of use of infrastructure or housing stated above.

4. Land allotted, leased or endorsed by the government for production activities in the fields of agriculture, forestry, aquaculture and salt making.

5. Agricultural land transferred between households or individuals in the same commune, ward or town for facilitating agricultural production as per the Land Law of Vietnam.

6. Undisputed agricultural land on which the right of use has been certified in writing by competent government authorities for households or individuals who have themselves reclaimed such land according to the land use plans approved by competent government authorities.

7. Land leased by the government on annual fee basis or rented from the holder of legitimate right to use the land.

8. Real property for public use by religious organizations accepted by the government or licensed for operation.

9. Cemetery land.

10. Real property inherited or donated between spouses; parents and biological children; parents and adopted children; parents and daughters-in-law; parents and sons-in-laws; paternal or maternal grandparents and grandchildren; biological siblings, and certified by competent government authorities with regard to land use right and ownership of housing and property attached to the land.

11. Residential housing that households or persons have acquired through individual housing development as prescribed in the Law on Housing of Vietnam.

12. Renters of financial property are exempted from registration fee upon the transfer of such property to such renters upon the expiration of the lease; financial lessors are exempted from registration fee when purchasing a property on which the proprietor has paid the registration fee then leasing it to such former proprietor.

13. Real property, peculiar property or specialized property for national defense and security.

14. State-owned real property used as the offices of government agencies, people's armed forces, public service providers, political organizations, socio-political organizations, social - vocational organizations.

15. Real property as a compensation (including real property purchased with pecuniary recompense or subsidy) upon the government’s retrieval of real property as per the laws.

16. Entities having acquired a certificate of ownership and right of use shall be exempted from re-registration fee in the following circumstances:

- Property certified with regard to ownership and right of use by competent authorities of the Democratic Republic of Vietnam, the Provisional Revolutionary Government of the Republic of South Vietnam, the Government of the Socialist Republic of Vietnam or competent agencies of previous regimes then re-certified without any change to proprietor(s).

- Property of state-owned enterprises privatized as joint-stock companies or otherwise restructured as per the laws.

- Property certified under a household’s ownership and right of use then re-registered upon the division of such property to members of the household.

- Property certified under an entity’s ownership and right of use then subject to re-registration due to the loss or deterioration of the certificate. Competent authorities shall re-issue certificates of ownership and right of use upon entities’ request.

- Registration fee is not chargeable on the increase in land size upon re-certification of land use right without any change to land boundary.

- Entities allotted land by the government then having obtained a certificate of land use right, if later subjected to rent such land, shall pay at once the full rental for the entire duration of lease according to the Land Law upon the effective date of this Decree.

17. In the following event, registration fee is not chargeable on a property on which its proprietor has paid registration fee (except circumstances in which registration fee is exempted) before being transferred to and registered under another entity:

- An organization, individual or member of a cooperative business invest their property into an enterprise, credit institution, or cooperative business; or an enterprise, credit institution or cooperative business dissolves, undergoes a division or withdraws the capital constituents that its shareholding entities have contributed.

- An enterprise circulates its property internally; or state-funded organizations circulate their property internally at the discretion of competent authorities.

18. Entities receive portions of a divided property or contribute their property as a result of the division, consolidation, merger or renaming of an organization according to competent authorities' decisions provided that prior registration fee has been paid on such property.

19. Entities relocate their property on which registration fee has been paid to the place of use without alteration of the proprietor.

20. Donatories apply for registration of ownership of houses of gratitude, philanthropic housing, or humane subsidized houses and of land use right thereof.

21. Ambulance, fire engine, vehicle fitted with X-ray scanner, rescue vehicle (including towing vehicles and car-carrying trailers); garbage truck, sprinkler truck, road sweeper, vacuum truck; vehicles specialized for  and registered under wounded soldiers, disease-stricken soldiers and handicapped individuals.

22. Commercial aircraft for transporting cargo and passengers.

23. Fishing vessels.

24. Body, chassis and engine, water-borne vehicles, including barges, motorboats, tugboats; ships, including yachts; aircraft; two-wheel or three-wheel motorcycles, motor scooters, similar vehicles subject to registration and fitted with number plates issued by competent government authorities; automobiles, trailers or semi-trailers pulled by automobiles, similar vehicles subject to registration and fitted with number plates issued by competent government authorities, replaced then re-registered during the valid period of warranty. 

25. Factories; warehouses, eating halls, parking buildings of business entities.

26. Residential real property of poor households; residential real property of minority ethnic people in communes, wards and towns in disadvantaged areas or Central Highlands; residential real property of households and individuals in communes covered by socio-economic development programs for harshly disadvantaged communes, mountainous and remote regions.

27. Non-motorized vessels, up to 15 DWT; motorized vessels with main engine’s power of up to 15 hp; vessels carrying up to 12 people; high-speed passenger ship, container ship.

28. Real property contributed by private investors in education - vocational training; health care; cultural activities; sports and gymnastics; environment who have their land use right or house ownership registered for the same purposes as per the laws.

29. Real property registered under non-state entities for education - training; health care; cultural activities; sports and gymnastics; science and technology; environment; society; population, family, child care and protection as per the laws, except those defined in Section 28.

30. Real property registered under scientific and technological enterprises as per the laws.

31. Public transport based on buses powered by clean energy.

Le Vy


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